QUESTION 1 Agora Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 75% complete. The firm's ending work-in-process inventory consists of 6,000 units that are 100% complete in terms of materials and 80% complete in terms of conversion Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory? O A. 4,800; B, 0. O A, 4,800; B, 4,800. 0 A, 6,000; B, 0. 0 A, 6,000, B, 4,800 A, 6,000; B, 6,000. QUESTION 2 XYZ Co., had 3,000 units of work in process on April 1 that were 60% complete. During April 10,000 units were completed and as of April 30, 4,000 units that were 40% complete remained in production. How many units were started during April? 8,600 9,800 11,000 12,200 None of these